Sound absorbing panel



FIG. 1 is a front-left perspective view of a sound absorbing panel showing my new design;

FIG. 2 is a top view, the bottom view being a mirror image of the top view;

FIG. 3 is a left side view, the right side view being a mirror image of the left side view; and,

FIG. 4 is a front view. 

CLAIM The ornamental design for a sound absorbing panel, as shown and described. 